Understand the Goods and Services Tax (GST) and its impact on businesses. Learn about GST rates, compliance requirements, and its role in simplifying taxation. Stay updated with the latest GST news and updates.
Goods and Services Tax : This article explains the extent of the burden of proof under Section 155 of the CGST Act. The key takeaway is that recipients mus...
Goods and Services Tax : Dual Control Without Coordination: How CGST–SGST Jurisdiction Gaps Are Trapping Taxpayers in Parallel Proceedings Overview One o...
Goods and Services Tax : The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. C...
Goods and Services Tax : The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired...
Goods and Services Tax : The Court held that absence of lorry receipts or weighment slips, by itself, cannot justify denial of Input Tax Credit when invoic...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
CA, CS, CMA : CAAS suggested that while favourable outcomes may be automated, adverse actions should require a named officer's approval supporte...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...
Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...
Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...
Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...
Goods and Services Tax : The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had ...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Corporate Law : The 2026 amendments significantly expand disclosure requirements for operational creditors and corporate applicants. The changes a...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
appellant have reversed the CENVAT credit in their CENVAT credit account but the same was not shown in the ST-3 Returns because by the time refund was filed, GST has been introduced and filing of ST-3 returns itself was done away with. Further, I find that the appellant has voluntarily debited the refund amount in GSTR-3B during May 2018 which clearly complies with the conditions of the Notification.
E – invoicing or electronic invoicing is a process of validating invoices electronically thru GST Network (GSTN) for further use on common GST portal. It does not mean generation of invoices from a central portal of tax department. The GST council has notified that e invoice is mandatory for registered person whose aggregate turnover in […]
It is further contended that petitioner is involved in using data of individuals for creating fake firms to claim Input Tax Credit. It is contended that statement of accountant and brother of petitioner has been recorded, they have also stated that present petitioner was involved in creating fake firm under GST. Considering the contentions put forth by counsel for the Union of India, I am not inclined to allow the bail application.
An attempt has been made to cover all aspects of E Way Bill generation in this article . For better understanding and keep the article concise , contents have been divided in four parts . Part 1 – Generation of e way bill & its salient features. Part 2 – Contents of E- Way Bill […]
Notification No. 63/2019 – Central Tax Dated 12th December 2019 For taxpayers who are having the principal place of business in the state of Jammu & Kashmir having an aggregate turnover above Rs 1.50 Crores during the last financial year or during the year, the last date for filing of GSTR – 1 for the […]
Notification No. 68/2019-Central Tax ,dt. 13-12-2019 The provisions of Manner of Issue of issuing Invoice as per Rule 48 has been amended to facilitate the issue of IRN with insertion of Sub Rule (4). Taxpayers with an annual turnover of Rs 100 Crores in a financial year does not issue an e-invoice, It will not […]
In the month of December 2019, CBIC issued various notifications on 13.12.2019 w.r.t. E-invoice & QR code applicability. These Notifications specifies from when E-Invoices are applicable, On What conditions they are applicable, to whom they are applicable and also amend CGST Rules related to E-invoice and QR Code applicability. Please find hereinbelow the summary of […]
CBIC have issued five Central Tax notifications on 13.12.2019 i.e. Notification no. 68/2019 –Central Tax to Notification no. 72/2019 –Central Tax Gist of these notifications: 1. E-invoicing facility will effective from 1st January, 2020 on optional basis. 2. In case of B2B supplies made by the registered person, whose aggregate turnover in a financial year […]
Govt. issued notifications Notification No. 68/2019–Central Tax, to 72/2019 dated 13th December, 2019, which are related to E-Invoicing under GST. Summary of all these notifications is as mentioned below- GST Update 13/12/2019 (E-Invoice) Notification No. & Date of issue Subject Summary Notification No. 72/2019-Central Tax ,dt. 13-12-2019 Seeks to notify the class of registered person […]
The Hon’ble HC, Calcutta in the matter of Mrinal Ghosh v. Union of India & Others [W.P. No. 9821 (W) of 2018 decided on November 21, 2019] directed the Revenue to allow the Petitioner to file GST TRAN- 1 to enable him to obtain credit accrued in his favour prior to the transition. Facts: Mrinal […]
